Control of Corruption, Trust in Government, and Voluntary Tax Compliance in South-West, Nigeria
作者: Adekoya A. Augustine Enyi P. Enyi
刊名: Management Studies, 2019, Vol.8 (1)
来源数据库: David Publishing Journal
DOI: 10.17265/2328-2185/2020.01.011
关键词: BriberyCorruptionEconomic growthInfrastructural developmentTax authorityTrust in governmentVoluntary tax compliance
原始语种摘要: Tax payers’ level of compliance behaviour is a major concern to government and tax authorities. Constant losses of tax revenue through bribery, corruption, and abuse of power for personal advantage are perceived to have adversely affected nation’s economic growth and infrastructural development. Many researches have been conducted on taxpayers’ compliance, but not many considered the effect of Control of Corruption (COC) in their study. This study looked at the probable influence of COC on individual taxpayers’ voluntary tax compliance behaviour in South-West, Nigeria. Survey research design was adopted for the study. Population for the study was 5,216,422 individual taxpayers in three selected states. A validated questionnaire was used to collect data from respondents by means of...
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  • voluntary 随便的
  • corruption 讹误
  • revenue 收入
  • tax 
  • Nigeria 尼日利亚
  • compliance 适应性
  • employment 雇用
  • development 开发
  • control 控制
  • fraudulent 欺骗性